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IN RE HARRELL

Bankruptcy No. 81-00080, Complaint No. 85-0079.

57 B.R. 88 (1985)

In re Robert B. HARRELL d/b/a H & H Fuel Services, Ltd., Debtor. Robert B. HARRELL d/b/a H & H Fuel Services, Ltd., Plaintiff, v. UNITED STATES of America Acting Through the INTERNAL REVENUE SERVICE, Defendant.

United States Bankruptcy Court, D. South Carolina.

December 12, 1985.

Attorney(s) appearing for the Case

H. Flynn Griffin, Campbell, Griffin & Campbell, Walterboro, S.C., for plaintiff/debtor.

Heidi Solomon, Asst. U.S. Atty., Charleston, S.C., for defendant.

MEMORANDUM AND ORDER

J. BRATTON DAVIS, Bankruptcy Judge.

The debtor asks the court to enjoin the Internal Revenue Service (IRS) from seizing assets of the debtor in order to satisfy post-confirmation tax liabilities. In the alternative, the debtor seeks actual and punitive damages for IRS' alleged violation of the automatic stay provided in 11 U.S.C. § 362(a). IRS seized the debtor's assets prior to trial, thereby rendering moot the issue of injunctive...

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